In 2020, there is no alimony deduction. In 2018, the alimony deduction that was available was the same that had been part of divorce planning strategies for over seven decades. The deduction had allowed the ex-spouse paying support to deduct it on their taxes. That gave them a tax break. The ex-spouse who received it had to pay taxes on it. That shifted income from a higher tax bracket to a lower one, in many cases, which meant that more money stayed in the family.